2015 (10) TMI 1334

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against Order-in-Appeal No. 68-69/2011/COMMR-A-/CMC/RAJ dated 30.03.2011 under which a penalty of Rs. 2 Lakh imposed upon the appellant by the adjudicating authority was upheld. 2. Shri P.V. Sheth (Advocate) appearing on behalf of the appellant argued that penalty of Rs. Two lakh has been imposed upon the appellant under Rule ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt has supplied the raw materials to the manufacturer M/s. J.M. Copper, which were used in the clandestine manufacture and clearance of the goods. 5. Heard both sides and perused the case records. In the present proceedings, the appellant Shri Kaluram Ramdayal Heda supplied raw materials on bills and without bills to the manufacturer M/s. J.M. Copper. It is observed from the statement of Shri Kal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods." From the above provisions, it is evident....